Results 2,441-2,460 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (17 Nov 2005)

Brian Cowen: The position is that the calculation of the farmers' flat rate is governed by EU VAT law and is based on the relevant macroeconomic data for the farming sector for the preceding three years. The purpose of the flat rate addition is to compensate unregistered farmers on an overall basis for VAT which they incur on their business inputs. The flat rate addition is not there to provide any form...

Written Answers — Tax Relief: Tax Relief (17 Nov 2005)

Brian Cowen: I am informed by the Revenue Commissioners that the most recent year for which complete relevant information is available on relief for trade union subscriptions relates to the income tax year 2002, in respect of which some 229,600 claims for tax relief were allowed at an estimated cost to the Exchequer of approximately €11 million. It is not possible to estimate the additional cost of...

Written Answers — Tax Relief: Tax Relief (17 Nov 2005)

Brian Cowen: I am informed by the Revenue Commissioners that the most recent year for which complete information on tax relief is available on local authority service charges is for the income tax year 2002. In that year an estimated number of 124,900 claimants availed of the tax relief for the service charges at an estimated cost to the Exchequer of €5.2 million, on the basis of allowable claims in...

Written Answers — Tax Relief: Tax Relief (17 Nov 2005)

Brian Cowen: I am informed by the Revenue Commissioners that the latest relevant information available is based on income tax returns filed for the short income tax year ending 31 December 2001 and the year ending 31 December 2002. It is set out in the following table. Year Estimated cost of tax relief for medical expenses Number of claimants Proportion of taxpayers who received relief at the...

Written Answers — Capital Expenditure: Capital Expenditure (17 Nov 2005)

Brian Cowen: Given its functions, the Department of Finance is not engaged in major capital projects. Its capital expenditure in 2004 was €13.283 million and its capital allocation in 2005 is €11.108 million, and in both years most of the moneys were allocated for use by other bodies. Although the Office of Public Works is not funded directly or indirectly by the Department, in view of the subject of...

Written Answers — Budget Submissions: Budget Submissions (17 Nov 2005)

Brian Cowen: I have received a submission from the Teachers' Union of Ireland requesting that extra funding be provided for implementing the McIver report. I will consider this submission, as I will consider the many other submissions I receive, in the context of the forthcoming budget. I will present the 2006 budget to the Dáil on 7 December 2005. As is normal, I will not comment on the contents of the...

Written Answers — Tax Yield: Tax Yield (17 Nov 2005)

Brian Cowen: I am informed by the Revenue Commissioners that the relevant information available is the amount of tax revenues collected as VAT, mineral oil tax, excise and VRT in respect of motor vehicles. As regards VAT, all figures are estimates, as the information to be furnished on VAT returns does not require the yield from particular sectors of trade to be identified. I attach schedules giving the...

Written Answers — Freedom of Information: Freedom of Information (17 Nov 2005)

Brian Cowen: My attention has not been drawn to the practice referred to by the Deputy and I have no evidence that such a practice exists. Guidelines issued by my Department in relation to FOI fees make it clear that there should be no charge for appeals of the type described by the Deputy. Section 41 of the Freedom of Information, FOI, Acts 1997 and 2003 provides that a decision to refuse a request for...

Estimates for Public Services 2006: Motion. (22 Nov 2005)

Brian Cowen: I move: That Dáil Éireann commends the 2006 Estimates for Public Services (Abridged) published by the Minister for Finance on 17 November 2005. The 2006 pre-budget Estimates provide for gross expenditure of approximately €48.5 billion. Of this approximately €42.2 billion is current and approximately €6.3 billion is capital. It represents an increase of almost €3 billion over 2005 or...

Written Answers — Tax Code: Tax Code (22 Nov 2005)

Brian Cowen: I refer the Deputy to the long-standing practice of Ministers for Finance not to comment on what may or may not be contained in upcoming budgets. I do not intend to depart from that approach.

Written Answers — Tax Code: Tax Code (22 Nov 2005)

Brian Cowen: The position is that the VAT rating of goods and services is subject to the requirements of EU law with which Irish VAT law must comply. The VAT rate that applies to a particular good or service is determined by a number of criteria. Member states have the option of retaining the zero VAT rates which were in force on 1 January 1991, but no new zero VAT rates can be introduced. As a...

Written Answers — Ministerial Staff: Ministerial Staff (22 Nov 2005)

Brian Cowen: The staffing of my private office and constituency office is set out in the following tables. To date in 2005, overtime, salary-related allowances and allowance payments amount to €50,804. The amount paid in expenses, foreign and domestic travel, official entertainment and miscellaneous for the same period amounts to €48,079. Additional to the staff listed are four clerical officers, two...

Written Answers — Tax Code: Tax Code (22 Nov 2005)

Brian Cowen: A person who holds a credit card account with a credit card provider pays stamp duty on that credit card account once for each 12-month period ending on 1 April each year. Where a person cancels a credit card account within a 12-month period he or she pays the charge at the time of cancellation. This means that, in respect of any credit card account, an individual will only pay once for the...

Written Answers — Consultancy Contracts: Consultancy Contracts (22 Nov 2005)

Brian Cowen: I propose to take Questions Nos. 346 to 348, inclusive, together. The Health Service Executive requested sanction from my Department in April 2005 for the acquisition of a patient management software package. In considering this request my Department examined the proposal and was satisfied that it was sound from an ICT architectural perspective. My Department raised some minor issues...

Written Answers — Decentralisation Programme: Decentralisation Programme (22 Nov 2005)

Brian Cowen: When the Government's decentralisation programme was first announced, it was stated that the overall objective would be to ensure that property acquired at a regional level is matched as closely as possible, both in time and in cost terms, by the disposal of property held in the Dublin region, whether held on lease or otherwise. In November 2004 the implementation group prepared a report,...

Written Answers — Tax Code: Tax Code (22 Nov 2005)

Brian Cowen: I am informed by the Revenue Commissioners that an exemption from stamp duty is provided for in the stamp duty code in respect of a conveyance, transfer or lease of land made for charitable purposes to a body of persons established for charitable purposes only. This exemption is confined to bodies of persons which are recognised under law as having been established for charitable purposes...

Written Answers — Departmental Expenditure: Departmental Expenditure (22 Nov 2005)

Brian Cowen: The carry-over of unspent capital from 2004 into 2005 by Departments and offices was €237 million and the current estimate for capital carry-over into 2006 from 2005, as set out in the recently published Abridged Estimates Volume, AEV, is €286 million. The total capital underspend in 2003 and 2004 was €165 million and €365 million, equivalent to 3% and 6.6% of total capital allocation...

Written Answers — Departmental Expenditure: Departmental Expenditure (22 Nov 2005)

Brian Cowen: Concerning reviews on hand in 2005, I am informed by Departments that 54 reviews have either been completed or are under way in 2005. I will be bringing proposals to Government shortly for approval of topics for review in 2006-08. This will include provision for handling any carry-over reviews from 2005. I will also be setting out in my proposals to Government my plans for improving the...

Written Answers — Decentralisation Programme: Decentralisation Programme (22 Nov 2005)

Brian Cowen: The Government's decentralisation programme announced in budget 2004 provides for the transfer of 10,300 civil service and public sector posts from Dublin to other locations. Almost all Departments are involved, either wholly or partly. A number of semi-State organisations are also involved in the programme. The programme is voluntary, that is, staff may opt to decentralise with their post or...

Written Answers — Vehicle Registration Tax: Vehicle Registration Tax (23 Nov 2005)

Brian Cowen: I am advised by the Revenue Commissioners that as a general rule all vehicles imported for an indefinite period into the State must register for vehicle registration tax purposes within 24 hours of arrival. This rule applies equally to vehicles imported by EU and non-EU persons. However, section 135(a) of the Finance Act 1992 permits a European or other foreign registered vehicle, which is...